{"id":21368,"date":"2021-09-11T15:01:51","date_gmt":"2021-09-11T09:31:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/citit-v-micro-focus-ltd-2021-279-taxman-242-delhihc\/"},"modified":"2021-09-11T15:01:51","modified_gmt":"2021-09-11T09:31:51","slug":"citit-v-micro-focus-ltd-2021-279-taxman-242-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/citit-v-micro-focus-ltd-2021-279-taxman-242-delhihc\/","title":{"rendered":"CIT(IT) v. Micro Focus Ltd. (2021) 279 Taxman 242 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the court held that consideration received by assessee, a UK based company from various entities on account of sale of software product was not royalty within meaning of Article 13 of India UK DTAA. (AY 2010-11, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Sale of software-Not royalty-DTAA-India-UK. [Art.  13]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-21368","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5yE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21368","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=21368"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21368\/revisions"}],"predecessor-version":[{"id":21369,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21368\/revisions\/21369"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}